State Recognition of Same-Sex Marriage in the United States
On June 25, 2015, the Supreme Court ruling in Obergefell v. Hodges, required all states to issue marriage licenses to same-sex couples and to recognize same-sex marriages performed in other jurisdictions. As a result, all states are now required to allow same-sex married couples to file their state tax return using either the Married Filing Jointly or Married Filing Separate status, consistent with federal tax filing rules.
While all states recognize same-sex marriages for tax purposes and generally follow federal filing status rules, some states may have specific tax regulations that you'll want to review to ensure compliance.
Additional Information:
State Tax Information For All States
TaxSlayer Pro strives to keep the information on this page timely and accurate but makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. This is general information and is not intended to be tax advice. You are encouraged to also review the underlying state resources and publications.